Section 35(1)(ii) approval for research donations requires separate audited accounts, timely filings, and auditor certification of eligible receipts and expenditure.
Approval under Section 35(1)(ii) is granted to Sri A.M.M. Murugappa Chettiar Research Centre for 1-4-2001 to 31-3-2004 as an institution partly engaged in research, subject to maintaining separate accounts for research, timely submission of audited Income and Expenditure accounts to the Commissioner/Director of Income-Tax (Exemptions) by the due filing date or within 90 days of notification, and provision of an auditor's certificate specifying eligible research receipts and certifying that expenditure was for social science/statistical research.

Corrigendum insertion of 'shall be substituted' clarifies amendment to notification wording in the English version.
The corrigendum to Notification 99/2005-CUSTOMS (N.T.) directs that, in the English version on page 2, the words shall be substituted ; be inserted after "Form A ;" in line 14 and after "such change ;" in line 26, effecting an editorial substitution in the notification's text.

Customs amendment updates export loading point to Chimakurthy Village, designating it for granite export handling at ports.
Amendment to Notification No.12/1997 substitutes the entry for item (vii) against serial number 1 for Andhra Pradesh, identifying Chimakurthy Village (Chimakurthy Mandal) of Prakasam District and specifying loading of granite export goods as the operative activity in the notification table.

Extension of filing deadline for VAT summary assessment forms grants additional time for registered dealers to submit statements.
The notification extends the deadline for filing statements in Form ST-IIA (dealers under the Delhi Sales Tax Act, 1975) and Form XIII (dealers/works contractors under the Delhi Sales Tax on Works Contract Act, 1999) for assessment year 2004-05 to 31.12.2005, continues prior related notifications, states that other conditions of the Notifications dated 17.8.2005 will remain changed, and comes into force with immediate effect.

Tax exemption notification for a society subject to conditions on application of income, permitted investments, business income, returns and dissolution.
Notification grants tax exemption under section 10(23C)(iv) to the Society for Promotion of Wastelands Development for assessment years 2005-06 to 2007-08, subject to conditions: apply or accumulate income wholly for its objects; invest only in forms specified in section 11(5) (excluding certain voluntary contributions held as jewellery or furniture); business income excluded unless incidental and kept in separate books; regular filing of income-tax returns; and on dissolution transfer surplus and assets to a like-minded organisation.

Charitable tax exemption conditioned on exclusive use of income and permitted investments for the notified institution.
Notification under Section 10(23C)(iv) notifies Missionaries of Charity, Kolkata for assessment years 2005-06 to 2007-08 subject to conditions: income must be applied or accumulated wholly and exclusively to its objects; investments limited to forms specified in section 11(5) (excluding certain tangible voluntary contributions); business income excluded unless incidental and separately accounted; regular filing of income-tax returns; and surplus/assets on dissolution must be transferred to a like-minded organisation.

Drawback rate amendments: substitution of tariff items and adjusted drawback percentages across multiple chapters affecting export benefit calculations.
The Central Government amends the Schedule to the All Industry Rates of Drawback, 2005-06 by substituting, inserting, omitting and renumbering numerous tariff items across multiple chapters; the amendments revise tariff descriptions and replace the corresponding unit, drawback percentages and specific/ad valorem entries for affected goods, including polymers, plastic and textile products, metal forgings, tools, automotive and bicycle parts, furniture, sports nets and pens; the notification becomes effective on 21 November 2005.

Simultaneous cross-market offerings: ADR/GDRs priced at or above domestic issue exempt from certain domestic pricing requirements, subject to SEBI approval.
Insertion of 5(4)(cc) exempts companies conducting a domestic equity offering together with a simultaneous or immediately following ADR/GDR offering-where ADRs/GDRs are priced at or above the domestic issue price-from the specified domestic pricing requirements at (ca)(i) and (ii); such issuers must obtain SEBI approval, which will determine the percentages to be offered domestically and in the ADR/GDR market.

Drawback rate amendments: substitution and insertion of tariff item descriptions and rates altering drawback applicability.
The notification amends the All Industry Rates of Drawback Schedule by substituting, omitting and inserting revised tariff item descriptions, subheadings and corresponding unit and drawback rate entries across multiple chapters. Key changes include updated descriptions for zinc oxide and perfumed agarbatti, replacement and insertion of heat resistant latex and rubber tension tape items with specified units and drawback percentages in Chapter 40, rewording of finished and lining leather entries in Chapter 41, extensive renomenclature of leather articles and containers in Chapter 42, substitution of filament yarn terminology in Chapter 54, expansion of chappal descriptions in Chapter 64, correction of a tariff item in Chapter 83, and substitution of bicycle and tariff identifiers in Chapter 87.

Port designation for export schemes expanded to add additional ports, altering notification conditions and duty credit rules.
Multiple customs exemption notifications are amended to expand designated ports and land entry/exit points eligible under export promotion schemes; substitutions add additional ports and inland crossings in specified condition clauses. The amendments also insert a condition that an importer who does not claim exemption from the additional duty under section 3 shall be deemed not to have availed that exemption for calculating such duty, and permit availment of drawback or CENVAT credit of that additional duty against amounts debited in the certificate. Changes take effect on publication in the Official Gazette.

Withholding tax on contractor payments expanded, payment and return timelines tightened and recovery powers strengthened.
The Amendment broadens the definitions of dealer and capital goods, tightens payment and return obligations including mandatory net tax payment within twenty-eight days, authorises electronic filing and notices, clarifies works contract taxation including exclusion where goods supplied by contractee remain owned by contractee, prescribes input tax credit adjustments on transfer of capital goods and partial use, expands withholding obligations on payments to contractors and subcontractors with remittance and certification timelines, creates presumptions and penalties for exhibition-cum-sale organisers, and enhances recovery, provisional attachment and first-charge powers to protect revenue while providing revision and rectification mechanisms and specified penalties for defaults.

Tariff value fixation updated for specified edible oils and brass scrap, changing import valuation for listed tariff lines.
Fixes tariff values by amending Notification No.36/2001-Cus (N.T.), substituting the existing Table with a new Table of commodity descriptions and tariff values (US$ per metric tonne) for specified tariff lines including crude palm oil, RBD palm oil, palmolein variants, crude soyabean oil, and brass scrap.

Provisional anti-dumping assessment ordered on specified exporters' tile imports, subject to security and retrospective liability.
The Central Government ordered provisional assessment, under sub-rule (2) of rule 22, of vitrified and porcelain tiles produced by M/s Guangdong Newpearl Ceramics Group Co. Ltd. and exported by M/s Foshan Newpearl Trade Co. Ltd., pending a new shipper review; provisional assessment may be secured by such guarantees as the customs officer deems fit, and importers shall be liable to pay any anti-dumping duty recommended on review and imposed retrospectively from the date of review initiation. The Notification was later rescinded on 26/10/2007.

Renewal of recognition granted subject to settlement guarantee fund approval and member base minimum capital compliance.
Renewal of recognition is granted to Coimbatore Stock Exchange Ltd. under the Securities Contracts (Regulation) Act, 1956 for a one-year period commencing 18th September, subject to conditions: final approval for a Settlement Guarantee Fund/Trade Guarantee Fund before commencing trading; maintenance by every member of adequate Base Minimum Capital free from encumbrance prior to trading; and compliance with recommendations in the SEBI inspection report.

Exemption under section 35AC extended for rehabilitation project; project specified and higher cost cap authorised.
An existing tax exemption under section 35AC for the rehabilitation project by Bhagwan Mahaveer Viklang Sahayata Samiti at Jaipur is extended for a further three years commencing in the financial year 2005-06. The Central Government, following the National Committee's recommendation that the project is properly executed, amends the prior notification to increase the maximum project cost allowable for deduction, thereby authorising deduction treatment for the increased specified project cost during the renewed period.

Exemption under section 35AC: eligible charitable project extended for two additional financial years, maintaining approved project cost.
The Central Government specifies under section 35AC that Amar Seva Sangam's "Valley for the Disabled" project at Ayikudi is an eligible scheme for a further two years from financial year 2005-06, pursuant to a recommendation under rule 11M(5) and exercised under sub-section (1) read with clause (b) of the Explanation to section 35AC; the specification covers construction, purchase of books, vehicles, equipment, furnishing and running of the project without any change in the approved cost of Rs. 500.31 lakhs.

Exemption under section 35AC: specification extended for a charitable project enabling continued tax exempt contributions.
The Central Government, under the powers of section 35AC, specifies that Sunrise Charitable Trust's project for purchase of office premises, furniture/fixtures and provision of medical relief to economically weaker sections in Kheda, Gujarat remains an eligible project for tax exemption for a further three years beginning from financial year 2005 06, without any change in the previously approved cost, following the National Committee's recommendation under rule 11M.

Tax exemption under section 35AC extended for free eye services scheme by central government following committee recommendation.
Central Government specified the free eye services scheme carried out by Gujarat Blind Relief and Health Association as an eligible project under the Explanation to section 35AC of the Income-tax Act, further extending its specification for a two-year period on the National Committee's recommendation and without any change in the approved project cost, thereby qualifying the scheme for the tax exemption mechanism pursuant to the statutory provision and rule-based extension procedure.

Exemption under section 35AC extended by Central Government for Sankar Foundation hospital equipment and running project eligibility.
Central Government specifies further extension of tax-exemption eligibility under section 35AC for Sankar Foundation's hospital project in Visakhapatnam for a further three-year period, confirming the project as an eligible project or scheme and maintaining the previously approved project cost; the action follows a recommendation by the National Committee under rule 11M.

Exemption under section 35AC: amendment raises the approved project cost cap for a specified SOS children's village scheme, enlarging deductible scope.
Central Government amended the earlier notification under section 35AC to increase the maximum approved project cost in the Table against serial number 6, substituting a higher project cost figure in column (4), thereby raising the maximum amount of project cost to be allowed as a deduction for the specified SOS Children's Village of India scheme providing administration and maintenance of 27 existing villages.